EMIN GROOTHANDEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EMIN GROOTHANDEL
Largest movements
- Cash -€8,461
down €8,461 (-80.9%), from €10,463 to €2,002
- Receivables within one year -€7,060
down €7,060 (-20.2%), from €34,878 to €27,818
of which Trade receivables: -€9,060
- Tangible fixed assets -€6,572
down €6,572 (-58.1%), from €11,320 to €4,748
of which Furniture and vehicles: -€6,271
- Profit (loss) carried forward -€22,406
down €22,406 (-56.5%), from €39,670 to €17,265
- Other debts +€7,728
up €7,728 (+386%), from €2,000 to €9,728
- Tax, wage and social debts -€6,934
down €6,934 (-91.4%), from €7,583 to €649
- Gross operating margin -€38,497
down €38,497, from €25,449 to -€13,048
- Write-downs -€4,500
no longer reported in 2025 (was €4,500)
- Financial charges -€3,877
down €3,877 (-88.4%), from €4,385 to €507
- Taxes -€1,774
no longer reported in 2025 (was €1,774)
- Staff costs -€1,429
down €1,429 (-79.5%), from €1,797 to €368
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,661 | €34,568 | -€22,093 | -39.0% |
| Fixed assets | 21/28 | €11,320 | €4,748 | -€6,572 | -58.1% |
| Tangible fixed assets | 22/27 | €11,320 | €4,748 | -€6,572 | -58.1% |
| Furniture and vehicles | 24 | €11,019 | €4,748 | -€6,271 | -56.9% |
| Leasing and similar rights | 25 | €301 | - | -€301 | |
| Current assets | 29/58 | €45,341 | €29,820 | -€15,521 | -34.2% |
| Amounts receivable within one year | 40/41 | €34,878 | €27,818 | -€7,060 | -20.2% |
| Trade receivables | 40 | €34,530 | €25,470 | -€9,060 | -26.2% |
| Other amounts receivable | 41 | €348 | €2,348 | +€2,000 | +575% |
| Cash at bank and in hand | 54/58 | €10,463 | €2,002 | -€8,461 | -80.9% |
| Total equity and liabilities | 10/49 | €56,661 | €34,568 | -€22,093 | -39.0% |
| Equity | 10/15 | €45,670 | €23,265 | -€22,406 | -49.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,670 | €17,265 | -€22,406 | -56.5% |
| Amounts payable | 17/49 | €10,991 | €11,304 | +€313 | +2.8% |
| Amounts payable within one year | 42/48 | €10,991 | €11,304 | +€313 | +2.8% |
| Trade debts | 44 | €1,408 | €927 | -€481 | -34.2% |
| Suppliers | 440/4 | €1,408 | €927 | -€481 | -34.2% |
| Taxes, remuneration and social security | 45 | €7,583 | €649 | -€6,934 | -91.4% |
| Taxes | 450/3 | €7,583 | €649 | -€6,934 | -91.4% |
| Other amounts payable | 47/48 | €2,000 | €9,728 | +€7,728 | +386% |
| Non-recurring operating income | 76A | €4,866 | - | -€4,866 | |
| Remuneration, social security and pensions | 62 | €1,797 | €368 | -€1,429 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,282 | €7,626 | +€344 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,500 | - | -€4,500 | |
| Other operating charges | 640/8 | €1,085 | €1,100 | +€15 | +1.4% |
| Gross operating margin | 9900 | €25,449 | -€13,048 | -€38,497 | |
| Operating profit (loss) | 9901 | €10,785 | -€22,142 | -€32,927 | |
| Financial income | 75/76B | €257 | €244 | -€13 | -5.1% |
| Recurring financial income | 75 | €257 | €244 | -€13 | -5.1% |
| Financial charges | 65/66B | €4,385 | €507 | -€3,877 | -88.4% |
| Recurring financial charges | 65 | €4,385 | €507 | -€3,877 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €6,658 | -€22,406 | -€29,063 | |
| Income taxes | 67/77 | €1,774 | - | -€1,774 | |
| Profit (loss) for the period | 9904 | €4,884 | -€22,406 | -€27,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,884 | -€22,406 | -€27,289 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.